العلاقة بين القدرات الإدارية و استمرارية الأرباح في ظل الأثر المعدل لجودة المراجعة المدركة : دراسة تطبيقية على البنوك التجارية المقيدة ببورصة الأوراق المالية المصرية

Abstract EN

The research aimed to study and test the effect of the managerial ability score of managers of some commercial banks on the level of persistence of accounting earnings, as well as to test the impact of the perceived audit quality on the relationship under study.

this was done by conducting an applied study on a sample of (9) commercial banks listed on the Egyptian Stock Exchange during the period from 2000 to 2020.

the research found a significant decrease in the quality and persistence of current earnings in the future for commercial banks in the sample under study, which indicates that these banks achieve volatile and unstable profits, in addition to the presence of a non-significant effect of the managerial ability score of commercial bank managers on the level of persistence of accounting earning , which may be due to decreased sample size, and / or managers focusing on important strategic and operational decisions such as mergers and acquisitions and increasing the product base, rather than focusing on financial reporting information, such as earnings, or that earnings persistence is affected by other factors beyond management's control.

in addition to the insignificance of the effect of the perceived audit quality as a moderator variable for the relationship, due to the presence of a large variation in audit quality among the commercial banks in the sample.